OHIO BOARD OF TAX APPEALS

12:00 P.M. MONDAY

April 24, 2000

MERIT DOCKET

97-K-1701 Triple V's Holding and Joan and Harry Seton v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland City School District Board of Education. Real Property Tax. Value Found. Board Members concur.

98-R-1355 Cuyahoga Hts. Local School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and AGA Gas, Inc. Real Property Tax. Value Found. Board Members concur.

99-J-547 Gerald S. Office, Jr. v. Thomas M. Zaino, Tax Commissioner of Ohio. Withholding Tax. Tax Commissioner affirmed. Board Members concur.

99-N-943 James and Anne Cooper v. James J. Lawrence, Tax Commissioner of Ohio. Penalty Remission. Remanded. Board Members concur.

99-K-1562 Board of Education of the Gahanna-Jefferson Local School District v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

99-D-1982 Elaine M. O'Brien v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner reversed-remanded. Board Members concur.

DISMISSALS AND STIPULATIONS

96-D-997 Ameritech v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland MSD Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-D-1521 Ameritech Corporation v. Board of Revision of Franklin County, Auditor of Franklin County and Columbus CSD Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-G-594 Aintree Park Apts., et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Mayfield City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-G-1187 Shaker Marine Charters Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

98-R-776 Sears Roebuck & Co. v. Lorain County Board of Revision, the Lorain County Auditor and the Elyria Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-T-933 Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and Susan Sandelman, Trustee for the Nathan-Jeffrey Trust. Real Property Tax. Dismissed. Board Members concur.

98-P-1279, 98-P-1455, 98-P-1456 LoPresti and Sons, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-S-1441, 98-S-1452, 98-S-1453 Southside Federal Savings and Loan Assn., aka Dollar Bank, FSD v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-N-127, 99-N-128 Meijer, Inc. v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of the Hilliard City School District. Real Property Tax. Stipulated. Board Members concur.

99-T-291, 99-T-292 Health World, Inc. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Euclid Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-316 Nancy L. Scebbi v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Municipal School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-A-327 Arthur Road Dev. Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-D-328 Merillat Industries, Inc. (Merillat Corp.) v. Board of Revision of Jackson County and Auditor of Jackson County. Real Property Tax. Stipulated. Board Members concur.

99-K-393, 99-K-394 Cleveland Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Josephine A. Conrad, Trustee. Real Property Tax. Stipulated. Board Members concur.

99-P-628 Monterey Bay Builders, Inc. v. Lake County Board of Revision and the Auditor of Lake County. Real Property Tax. Dismissed. Board Members concur.

99-P-815, 99-P-826 Wolis Inc., (Kmart Corporation) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Solon Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-1179 Peoples Southwest Real Estate L.P. v. Franklin County Board of Revision, the Franklin County Auditor and the Columbus City Schools/Hilliard City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-1244 Parker Hannifin Corporation v. Portage County Board of Revision, the Portage County Auditor and the Ravenna City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-1251 Hendon DDRC BP LLC v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the North Olmsted City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-T-1423 Daniel C. Miclau v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Berea City School District. Real Property Tax. Stipulated. Board Members concur.

99-A-1552, 99-A-1566 Richmond Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and K & D Enterprises, Inc./Hillbrook Club, Ltd. Real Property Tax. Stipulated. Board Members concur.

99-G-1644 Todd S. Wilkins and Lanee M. Wilkins v. Cuyahoga County Board of Revision and the Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.

99-N-1762 Rocky Fork Hunt & Country Club v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Dismissed. Board Members concur.

99-G-1843 Coach Stores, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.

99-P-1883, 99-P-1884 Lake Park L.P. and Federal National Mortgage Assoc. (Fannie Mae) v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and East Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-1983 Alvin Goldberg, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-K-2013, 99-K-2014 Genesis Properties, An Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Dismissed. Board Members concur.

99-M-2074, 99-M-2075 Casto-Ohio Property Ltd. v. Franklin County Board of Revision, Franklin County Auditor and The Board of Education of the Columbus City Schools. Real Property Tax. Dismissed. Board Members concur.

99-M-2076, 99-M-2077 Casto-Ohio Property Ltd. v. Franklin County Board of Revision, Franklin County Auditor and The Board of Education of the Columbus City Schools. Real Property Tax. Dismissed. Board Members concur.

00-M-155 Midpark Village Apartment Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Berea Board of Education. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

99-K-794 Nortel Networks, Inc. (fka Northern Telecom, Inc.) v. James J. Lawrence, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

99-K-795 Nortel Networks, Inc. (fka Northern Telecom, Inc.) v. James J. Lawrence, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

00-T-3 Thrift Stores of Ohio, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

00-S-91 Tom Ahl Buick, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-D-1090, 97-D-1094 Lubrizol Corporation v. Board of Revision of Lake County, Auditor of Lake County and Wickliffe CSD Board of Education.
Lubrizol Corporation v. Board of Revision of Lake County, Auditor of Lake County and Painesville Twp. Board of Education. Real Property Tax. Notice and Order.

98-L-355 Ritz Carlton Hotel Partnership v. Cuyahoga County Board of Revision, et al. Real Property Tax. Scheduling Brief Dates and Evidentiary Hearing on Pending Motion to Dismiss.

99-M-1853 David N. Meyers v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights City School District Board of Education. Real Property Tax. Granting in part Motion to Compel.

99-S-1868, 99-S-1869, 99-S-1897, 99-S-1898 The Strongsville Board of Education and The City of Strongsville v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Sears Roebuck and Company.
Sears Roebuck and Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, The Strongsville Board of Education and The City of Strongsville. Real Property Tax. Consolidated.

99-S-1960, 99-S-1961, 99-S-1980 Council Gardens v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights Board of Education.
Cleveland Heights/University Heights Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Council Gardens. Real Property Tax. Consolidated.